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NY J87009




August 21, 2003

CLA-2-64: RR: NC: TA: 347 J87009

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Karen Riggs
Talbots
174 Beal Street
Hingham, MA 02043

RE: The tariff classification of footwear from Italy.

Dear Ms. Riggs:

In your letter dated July 31,2003, you requested a tariff classification ruling. This ruling replaces NY J85556 issued to you on June 16, 2003 based on your submission of information related to changes in style and other minor modifications for the footwear you identify as style “JUDD.”

The submitted half pair sample identified as the “revised” style “JUDD,” is a woman’s closed-toe, closed-heel, slip-on fashion shoe. The shoe has a textile material upper, a padded leather insole, an approximate 2 ¾-inch high heel and a leather outsole. You indicate that style changes for the heel and other minor modifications have altered the component weight of the footwear. Additionally, you have provided an amended component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 38.0% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 28.0%. Classification of this type of footwear is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by U.S. Customs and Border Protection, at the time of actual importation at the ports of entry.

The applicable subheading for this woman’s shoe, identified as style “JUDD,” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, over $2.50 per pair. The rate of duty will be 10% ad valorem.

We are returning the samples as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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